New York State Estate Tax Certification {ET-85}

ET-85 - NEW YORK STATE ESTATE TAX CERTIFICATION. The estate is not required to file a New York State estate tax return, and either an executor or administrator has not been appointed, or if appointed, nine months has passed since the date of death. The estate is required to file a New York State estate tax return, and either: • less than nine months have passed since the date of death, and an executor or administrator has not been appointed, or • more than nine, but less than 15 months, have passed since the date of death, and an extension of time to file the estate tax return has been granted. Form ET-85 may be filed by an executor, administrator, a joint owner of property, the decedent’s next of kin, or any person having an interest in the estate who has a thorough knowledge of the decedent’s assets. The term executor includes executor, executrix, administrator, administratrix, or personal representative of the decedent’s estate. If no executor is appointed, qualified, and acting within the United States, executor means any person in actual or constructive possession of any property of the decedent. If an executor or administrator has been appointed, a beneficiary of the estate may not complete this form. The beneficiary should ask the executor or administrator to obtain the release of lien. If the executor refuses to obtain the release of lien, the beneficiary may petition the Surrogate’s Court to require the executor to carry out his or her duties. Be sure to use Form ET-85 that is applicable to the decedent’s date of death. www.FormsWorkflow.com